May 1, 2019

Diane Bessette
Chief Financial Officer
LENNAR CORP
700 Northwest 107th Ave
Miami, Florida 33172

       Re: LENNAR CORP
           Form 10-K for the Fiscal Year Ended November 30, 2018
           Filed January 28, 2019
           Form 10-Q for the period ended February 28, 2019
           Filed April 8, 2019
           File No. 001-11749

Dear Ms. Bessette:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the period ended Feberuary 28, 2019

Basis of Presentation
Recently Adopted Accounting Pronouncements, page 7

1.    We note your disclosure that states you adopted ASC 606 in the three
months ended
      February 28, 2019. Please tell us your consideration of the other
disclosures set forth in
      ASC 606-10-50 (e.g., explanations of your performance obligations,
transaction price
      allocated to remaining performance obligations, etc.). We remind you of
the guidance in
      Rule 10-01(a)(5) of Regulation S-X, which would elicit both annual and
interim periods
      financial statement disclosures prescribed by new accounting principles
and practices in
      each quarterly report in the year of adoption.
Form 10-K for the period ended November 30, 2018
 Diane Bessette
LENNAR CORP
May 1, 2019
Page 2
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 24

2.       Please expand your disclosures to quantify the dollar impact of the
CalAtlantic acquisition
         on your results of operations to allow a better understanding of how
the performance of
         your legacy business and the acquired CalAtlantic business impacted
your results of
         operations for the periods presented. Refer to Instruction 4 to Item
303(a) of Regulation S-
         X and Section 501.12(b)(2) of the Financial Reporting Codification.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Ameen Hamady at 202-551-3891, or in his absence, Jeanne
Baker at
202-551-3691 with any questions.



                                                               Sincerely,
FirstName LastNameDiane Bessette
                                                               Division of
Corporation Finance
Comapany NameLENNAR CORP
                                                               Office of
Manufacturing and
May 1, 2019 Page 2                                             Construction
FirstName LastName